LES POTAGERS DU BORD DE MER : revenue, balance sheet and financial ratios

LES POTAGERS DU BORD DE MER is a French company founded 11 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in GUIDEL (56520), this company of category PME shows in 2024 a revenue of 6 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LES POTAGERS DU BORD DE MER (SIREN 802710780)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 140 € 9 828 € 8 320 € 22 739 € 44 479 € 16 220 € 8 367 € 1 665 € 872 €
Net income -18 723 € -15 026 € -18 735 € -13 313 € -17 903 € -31 062 € -26 368 € -26 708 € -38 113 €
EBITDA -4 542 € -1 501 € -3 355 € 4 749 € -2 047 € -10 178 € -5 829 € -6 575 € -6 949 €
Net margin -304.9% -152.9% -225.2% -58.5% -40.3% -191.5% -315.1% -1604.1% -4370.8%

Revenue and income statement

In 2024, LES POTAGERS DU BORD DE MER achieves revenue of 6 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +27.6%. Significant drop of -38% vs 2023. After deducting consumption (1 k€), gross margin stands at 5 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -74.0% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -203%, reducing margin by 58.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -19 k€ (-304.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 140 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 798 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-4 542 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-18 458 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-18 723 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-74.0%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 19%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.715%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

84.063%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-85.0%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-18.955

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

81.1%

Solvency indicators evolution
LES POTAGERS DU BORD DE MER

Sector positioning

Debt ratio
18.71 2024
2022
2023
2024
Q1: 5.96
Med: 41.62
Q3: 134.36
Good

In 2024, the debt ratio of LES POTAGERS DU BORD DE MER (18.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
84.06% 2024
2022
2023
2024
Q1: 11.38%
Med: 34.06%
Q3: 57.22%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of LES POTAGERS DU BORD DE MER (84.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-18.95 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.96 years
Excellent

In 2024, the repayment capacity of LES POTAGERS DU BORD DE MER (-18.95) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 294.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

294.949

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-0.132

Liquidity indicators evolution
LES POTAGERS DU BORD DE MER

Sector positioning

Liquidity ratio
294.95 2024
2022
2023
2024
Q1: 125.21
Med: 209.59
Q3: 411.22
Good -7 pts over 3 years

In 2024, the liquidity ratio of LES POTAGERS DU BORD DE MER (294.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-0.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.41x
Q3: 8.21x
Average

In 2024, the interest coverage of LES POTAGERS DU BORD DE MER (-0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). WCR is negative (0 days): operations structurally generate cash.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

48 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
LES POTAGERS DU BORD DE MER

Positioning of LES POTAGERS DU BORD DE MER in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of LES POTAGERS DU BORD DE MER is estimated at 2 543 € (range 872€ - 4 270€). The price/revenue ratio is 0.41x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
138 transactions
0k€ 2k€ 4k€
2 543 € Range: 872€ - 4 270€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
6 140 € × 0.41x = 2 543 €
Range: 872€ - 4 271€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Culture de légumes, de melons, de racines et de tubercules)

Compare LES POTAGERS DU BORD DE MER with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about LES POTAGERS DU BORD DE MER

What is the revenue of LES POTAGERS DU BORD DE MER ?

The revenue of LES POTAGERS DU BORD DE MER in 2024 is 6 k€.

Is LES POTAGERS DU BORD DE MER profitable?

LES POTAGERS DU BORD DE MER recorded a net loss in 2024.

Where is the headquarters of LES POTAGERS DU BORD DE MER ?

The headquarters of LES POTAGERS DU BORD DE MER is located in GUIDEL (56520), in the department Morbihan.

Where to find the tax return of LES POTAGERS DU BORD DE MER ?

The tax return of LES POTAGERS DU BORD DE MER is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does LES POTAGERS DU BORD DE MER operate?

LES POTAGERS DU BORD DE MER operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.